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Income Tax Return Filing Date has been extended till Oct 31
14/10/2024

Income Tax Return Filing Date has been extended till Oct 31

Income Tax Return Filing Date has been extended till Oct 14
30/09/2024

Income Tax Return Filing Date has been extended till Oct 14

01/09/2024

بہت سے لوگ میرپور آزاد کشمیر میں جائیداد کی خرید و فروخت پر ٹیکسز کی تفصیلات کے بارے میں پوچھ رہے ہیں۔
راہنمائی کے لیے تفصیلات لکھ رہا ہوں:

جائیداد کی فرضی قیمت: 1,000,000روپے

شرح رقم تفصیل ٹیکس
3 فیصد 30،000 روپے اسٹیمپ ڈیوٹی
3 فیصد 30,000 روپے انکم ٹیکس 236C خریدار
0.3 فیصد 3،000 روپے ایجوکیشن سیس
3 فیصد 30,000 روپے انکم ٹیکس 236K فروخت کنندہ
0.3 فیصد 3،000 روپے ایجوکیشن سیس
(نوٹ: انکم ٹیکس کی شرح نان فائلر، لیٹ فائلر، اور پراپرٹی کی قیمت پانچ کروڑ سے زیادہ ہونے کی صورت میں مختلف ہوتی ہے)
1 فیصد 10,000 روپے رجسٹری فیس
0.5 فیصد 5،000 روپے کشمیر لبریشن سیل
0.5 فیصد 5,000 روپے تجوید القرآن
4 فیصد 40،000 روپے ٹاؤن کمیٹی
(نوٹ: علاقے کے لحاظ سے شرح بدل سکتی ہے، مثال کے طور پر، میونسپل کارپوریشن میرپور کی صورت میں 1% اضافی ٹیکس)

تعلیمی فنڈ: 25,000 تک 100 روپے،
25,000 سے لے کر 200,000 تک 2 فیصد: 3,500 روپے
200,000 سے اوپر کی رقم پر 4 فیصد: 32,000 روپے

اس مثال میں کل ٹیکس کی شرح 19.16% (191,600 روپے) بنتی ہے۔

امید کرتا ہوں اس سے لوگوں کو مدد ملے۔

.Disclaimer: Errors and Omissions are excepted

01/09/2024

A lot of people are inquiring me about break up of taxes on Sale Purchase of Properties in Mirpur Azad Kashmir for the Tax year 2024.
This is a sample table for guidance presuming both buyer and Seller are Filers.
Suppose Property Value = Rs:1,000,000
Percentage Amount Description and Comments
3.0% Rs: 30,000 Stamp Duty
3.0% Rs: 30,000 Income Tax u/s 236C Buyer
0.3% Rs: 3,000 Education Cess on IT 236C
3.0% Rs: 30,000 Income Tax u/s 236K Seller
0.3% Rs: 3,000 Education Cess IT 236K
(Note: Income Tax rate may change in case of Non-Filer, Late Filer and if property value exceeds Rs: 50 Million)
1.0% Rs: 10,000 Registry Fees
0.5% Rs: 5,000 Kashmir Liberation Cell
0.5% Rs: 5,000 Tajweed ul Quran
4.0% Rs: 40,000 Town Committee
(Note: Rate may change depending on area/jurisdiction e.g add 1 % more tax in case of Municipal Corporation Mirpur)

Education Fund upto Rs: 25,000 value Rs: 100
2% from Rs: 25,000 up till Rs: 200,000 Rs: 3500
4% from Rs: 200,000 onwards Rs:32,000

So in this example, the total tax percentage will be 19.16 % (Rs: 191,600)

Disclaimer: Errors and Ommissions Excepted.

27/08/2024
Extension till 31-10-2023
30/09/2023

Extension till 31-10-2023

01/04/2023

1996 C L C 1923

[Azad J & K]

Before Khawaja Muhammad Saeed, C. J and Choudhary Muhammad Riaz Akhtar, J

Mst. NASIMA BIBI‑‑‑Appellant

versus

MUHAMMAD FARID‑‑‑Respondent

Civil Appeal No. 16 of 1996, decided on 19th June, 1996.

Oaths Act (X of 1873)‑‑

‑‑‑‑S. 9‑‑‑Civil Procedure Code (V of 1908), S. 96‑‑‑Decision of suit on oath‑‑­Whole proceedings relating to oath had been conducted in arbitrary and unguided manner‑‑‑Trial Court failed to record even statement of deponent‑‑­Proceedings in question, having not been conducted in terms of Oaths Act, 1873 impugned judgment and decree recorded by Trial Court were, not in accordance with legal requirements and, therefore, not maintainable‑‑‑Proceedings conducted in civil matters must be in writing and same should be kept on record so as to be available for Appellate Courts to see and judge whether same were conducted and orders passed in accordance with material available on record or not‑‑‑Judgment and decree passed by Trial Court were set aside and case was remanded for proceedings with the same in accordance with law.

Lakhi Zaman for Appellant.

Ch. Muhammad Hussain Chatha for Respondent

ORDER

This is an appeal against the judgment and decree passed on January 31 1996 by Judge Family Court, Muzaffarabad.

2. The necessary facts for the resolution of the present controversy briefly stated are that the plaintiff‑appellant brought a suit for the recovery of Rs.20,000 as dower amount on June 17, 1993 in the Court of Judge Family Court, Muzaffarabad. The defendant‑respondent filed his written statement on March‑ 7, 1994 in which he had pleaded that plaintiff‑appellant happily resided with him till December, 1992. Later on she was taken by her parents to their home alongwith the defendant‑respondent who was also invited at a dinner, where he was compelled to put his thumb‑impression on a written divorce deed. He claimed that he had paid dower money at the time when ' Nikah' was solemnized. The trial Court on August 3, 1994, framed as many as five issues including the one for relief. On February 18, 1995, an application was moved by the plaintiff‑appellant that the controversy at issue be decided on oath. She in her application also incorporated the form of oath in the following words:‑‑
The offer was not immediately communicated by the trial Court to the defendant as this application finds no mention in the order of the trial Court passed on February 18, 1995 which reads as under:‑‑
Later on, the trial Court recorded the evidence of the parties. On October 3, 1995, the learned counsel for the respondent made an oral offer before the trial Court that the controversy between the parties be resolved on oath. This offer was incorporated by the trial Court in its order, dated October 3, 1995 in the following words:‑‑
Later on, on October 9, 1995, the case was fixed for special oath when the following order was passed:‑‑
Under section 9 of the Oaths Act, 1873, form of oath need not be specified before it can be held binding on the parties. However, in the instant case, when the plaintiff‑appellant initiated the matter through an application that controversy be resolved on oath, she prescribed the form of oath in her application. The trial Court should have communicated this offer to the defendant and if same was acceptable to him, the matter at issue should have been resolved on oath accordingly. But in the present case, the whole proceedings have been conducted in an arbitrary and unguided manner. Even the statement of the deponent has not been recorded by the trial Court. In view of the above, as the proceedings have not been conducted as envisaged under the Oaths Act, therefore, the impugned judgment and decree recorded by the trial Court are not in accordance with legal requirements, as such not maintainable.

3. Before parting with the case, we would like to observe that two applications were moved by the plaintiff‑appellant which are on the record containing the endorsement of the Presiding Officer of the trial Court, wherein she had prayed that Muhammad Nazir be summoned in the Court as the defendant in his pre‑trial proceedings had admitted before the Court that out of dower amount, he had paid an amount of Rs.10,000 to the plaintiff‑appellant through Muhammad Nazir. This shows that some statements of parties were recorded by the trial Court before framing issues in the light of their respective pleadings but those statements are not available on record. The proceedings which are conducted in civil matters, must be in writing and same should be kept on record so that these are available even for the Appellate Courts to see and judge whether the proceedings were conducted, and orders passed in accordance with the material available on record or not.

4. In view of the above discussion while allowing this appeal and setting aside the judgment and decree passed by the trial Court, the case is remanded to the trial Court to proceed with the same in accordance with law.

A.A./103/AJ&K Case remanded.

Date extended till 15-12-2022
30/11/2022

Date extended till 15-12-2022

Date extended till 31st of October 2022
30/09/2022

Date extended till 31st of October 2022

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